Tax Court Volunteer Program
Judges from the United States Tax Court hold approximately 20–25 trial sessions per year in Texas. Our program assists pro se, low income taxpayers during the calendar calls. We want to connect with Tax Section members willing to volunteer their time for one or more of the calendar calls.
The volunteers generally (1) answer the taxpayer’s questions about the legal issues and procedure; (2) act as a mediator to assist the taxpayer with discussing the case with IRS Counsel; and/or (3) provide general advice concerning how to present the case at trial. The volunteers generally do NOT enter an appearance before the United States Tax Court. However, volunteers must be licensed to practice before the United States Tax Court in order to participate. The time commitment for any particular calendar call is limited to ONE DAY ONLY and often lasts only a couple of hours. The Tax Section will cover any related travel expense.
The program provides tax practitioners excellent exposure to United States Tax Court Judges while providing a needed service to the community. We have received very positive feedback about the program from the taxpayers, the judges, and IRS Counsel.